Supreme Court in the case of Dharmendra Textile Processors reported in 295 ITR 244
confirmed the penalty. In the assessment year 1991-92, on identical ... Supreme Court in the
case of Dharmendra Textile Processors (supra). In that year, the loan was taken from two
persons, whose confirmations were filed
judgment in the case of Union of India -vs.-
Dharmendra Textile Processor (166 Taxman 65) the penalty being a
civil liability ... Supreme Cou rt's decision in the case of Dharmendra Textile
Processors (supra), there is no change in the position that when
assessee
relies on the following decisions:
( i) Union of India vs Dharmendra Textile Processors and Others 2008 (231) ELT 3 (SC);
( ii) Union of India ... Courts in the cases cited above.
5. In the case of Dharmendra Textile Processors case (supra), the Honble Supreme Court held that the penalty
Section 11AC penalty has been underlined in Union of India vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC). The learned SDR has also claimed ... Mills 2009 (238) ELT 3 (SC).
3. In the case of Dharmendra Textile Processors (supra), it was held that Section 11AC left no discretion
Supreme Court in the case of Dharmendra Textile Processors reported
in 212 CTR (SC) 432. Aggrieved, assessee is in second appeal before ... considered its earlier decision in the case of Dharmendra Textile
Processors reported in 212 CTR (SC) 432 and has held that penalty
Section 11AC penalty has been underlined in Union of India vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC). The learned SDR has also claimed ... Mills 2009 (238) ELT 3 (SC).
3. In the case of Dharmendra Textile Processors (supra), it was held that Section 11AC left no discretion
Honorable Supreme Court in the case of UOI vs. Dharmendra Textile
Processors 306 ITR 277 (SC) observing that it was a civil liability and that ... decision of Hon'ble Supreme
Court in the case of Dharmendra Textile Processors (supra) has been
distinguished by the Hon'ble Punjab
declared by Honble Apex Court in the case of Dharmendra Textile Processors 2008 (231) ELT 3. It is seen that the Tribunal vide ... light of the judgment of the Apex Court in case of Dharmendra Textile Processors 2008(231) ELT 3.
Therefore, the order of the Tribunal
Supreme Court in the case of UOI vs. Dharmendra Textile Processors reported in 2008-TIOL-192-SC-CXLB .
4. Demand stands confirmed against the appellants ... Supreme Court in the above mentioned case of UOI vs. Dharmendra Textile Processors has held that, where the provisions of Section 11AC are applicable, authorities
direction. The Apex Court in the case of UoI Vs.Dharmendra Textile Processors 2008 (231) ELT 3 held that once the ingredients are satisfied, imposition ... passed by the Supreme Court in the case of UoI Vs. Dharmendra Textile Processors 2007 (215) ELT 321, especially Para 9 of the order